IDEAS home Printed from
   My bibliography  Save this paper

The role of precedent in the tax law


  • Zolotareva, A.


  • Shatalov, S.



The paper considers theoretically existing approaches to defining the concept of judicial precedent, the comparison of the value of precedent and judicial lawmaking at all in common law countries and in Russia. The estimation of the trend toward increased the law-making powers of the courts in modern Russia through the creation of the constitutional court and the actual implementation of precedent system in arbitration proceedings. Specific examples illustrated the influence of the judicial practice on the formation of tax law abroad and in Russia. By results of the analysis are given some suggestions on improvement of legislation and law enforcement practices in order to enhance certainty domestic tax law.

Suggested Citation

  • Zolotareva, A. & Shatalov, S., "undated". "The role of precedent in the tax law," Published Papers rep14, Russian Presidential Academy of National Economy and Public Administration.
  • Handle: RePEc:rnp:ppaper:rep14

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    tax law; precedent; Russia; common law; arbitration;

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnp:ppaper:rep14. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (RANEPA maintainer). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.